Apple has been named one of the top 100 Corporate Citizens by Business Ethics magazine.

Business Ethics exists to promote "ethical business practices", it also helps professionals create "responsible business practices in a viable way".

MacCentral reports the organization began ranking the top 100 Best Corporate Citizens in 1996, using data collected in-house. Good corporate citizenship is defined as serving everybody with an interest in the company – in a similar way to UK thinker Will Hutton's vision of the "stakeholder" society.

Apple comes in at number 32 on the list. The top five corporate citizens are Procter and Gamble, Hewlett-Packard, Fannie Mae, Motorola and IBM.

Good corporate citizens attract the best employees, and generate the highest customer loyalty, claims Business Ethics magazine.